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http://repositorio.ufla.br/jspui/handle/1/46894| Title: | Viés de confirmação na tomada de decisão gerencial: um estudo experimental com gestores e contadores |
| Other Titles: | Confirmation bias in managerial decision-making: an experimental study with managers and accountants |
| Keywords: | Viés de confirmação (economia) Tomada de decisão Economia comportamental Gestores financeiros Contadores Confirmation bias (economics) Decision-making Financial managers Accounting Behavioral economics |
| Issue Date: | Jul-2020 |
| Publisher: | Universidade de São Paulo |
| Citation: | COSTA, D. F. et al. Viés de confirmação na tomada de decisão gerencial: um estudo experimental com gestores e contadores. Revista de Contabilidade e Organizações, São Paulo, v. 14, e164200, 2020. DOI: 10.11606/issn.1982-6486.rco.2020.164200. |
| Abstract: | This study aimed to analyze the presence of confirmation bias in managers and accountants in a managerial decision-making process, as well as to analyze whether the manner in which economic-financial information is presented influences the confirmation bias of these individuals in their decisions. We used the experimental methodology to meet the objective of this research, applied to a sample of 86 accountants, 68 managers, and 118 people with several activities (control group). The results showed that most managers and accountants have confirmation bias in managerial decision-making processes, that type (positive or negative) and level (simple or complex) factors of information do not influence the confirmation bias in the managerial decision-making and that negative information may influence the confirmation bias in choosing the most significant information. |
| URI: | http://repositorio.ufla.br/jspui/handle/1/46894 |
| Appears in Collections: | DAE - Artigos publicados em periódicos |
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